2024 (2) TMI 211 - SCH - Customs

Scope of the Advance Ruling - Whether the matter (case) was pending - Rejection of representations made by DRI for treating the CAAR s order dated 05.10.2021 as void ab initio - It was held by High Court that The possibility that a question would arise for consideration of a customs officer, appellate tribunal or court, is not a ground contemplated under Clause (a) of the proviso to Section 28-I(2) of the Customs Act. Clearly, a distinction must be made between that question pending consideration and a possibility of a question arising consideration. HELD THAT - There are no merit in the special leave petition - SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as they found no merit in it. The delay was condoned, and any pending applications were disposed of.